The Shannon Community Kitchen provides hot meals to homeless and low-income individuals and families; it is the organization's o program. It is the policy of the kitchen to use restricted resources for which the purpose has been met before resources without do restrictions. The Kitchen had the following revenue and expense transactions during the 2023 fiscal year. 1. Cash donations without donor restrictions of $25,900 were received. A philanthropist also contributed $3,900, which was to be used for the purchase of Thanksgiving dinner foodstuffs. 2. A local grocery store provided fresh produce with a fair value of $1,000. The produce was immediately used. 3. Volunteers from the local university contributed 145 hours to preparation and serving of meals. The estimated fair value of their labor was $1,650. 4. The Kitchen received a $5,900 federal grant for the purchase of institutional kitchen appliances. 5. A local foundation gave the Kitchen $6,900 to support serving hot meals next year. The money is to be returned to the foundatio the Kitchen does not serve at least 4,900 meals next year. 6. At Thanksgiving time, the Kitchen spent $5,000 on foodstuffs for preparation of the Thanksgiving dinner. Required Prepare journal entries to record these transactions. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) Journal entry worksheet Record the receipt of $25,900 cash donations without donor restrictions. A philanthropist also contributed $3,900, which was to be used for the purchase of Thanksgiving dinner foodstuffs. Note: Enter debits before credits. A Record the receipt of $25,900 cash donations without donor restrictions. A philanthropist also contributed $3,900, which was to be used for the purchase of Thanksgiving dinner foodstuffs. B Record the $1,000 fresh produce of local grocery store used. C Record the 145 hours contribution by volunteers worth $1,650 in preparation and serving of meals. D Record the $5,900 federal grant received for the purchase of institutional kitchen appliances. E Record the $6,900 received to support serving hot meals Note: = journal entry has been entered next year. The money is to be returned to the foundation if the Kitchen does not serve at least 4,900 meals next year. Record the $5,000 paid for expenses incurred in preparation of the Thanksgiving dinner. Record the release of net assets from the with donor restrictions account to the without donor restrictions account